https://www.taxtmi.com/caselaws?id=753769 Where goods are sold on ex-works terms, freight and transit insurance separately charged after clearance from the factory are not includible in the assessable value for central excise, because the buyer's premises is not the place of removal when property passes at the factory gate and delivery is made to the transporter. On that basis, the outward transportation charges fall outside valuation, and a demand built on their inclusion cannot be sustained for the relevant period, including any extended-period confirmation. en-us Fri, 07 Jun 2024 00:00:00 +0530 Mon, 10 Jun 2024 07:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753769 Where goods are sold on ex-works terms, freight and transit insurance separately charged after clearance from the factory are not includible in the assessable value for central excise, because the buyer's premises is not the place of removal when property passes at the factory gate and delivery is made to the transporter. On that basis, the outward transportation charges fall outside valuation, and a demand built on their inclusion cannot be sustained for the relevant period, including any extended-period confirmation. Case-Laws Central Excise Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753769